SPM210200 - Record Keeping - SSP: wage records

Deduction Working Sheets (DWS) - P11s or substitute must show:

  • the employee’s name
  • the employee’s NI number
  • the appropriate NIC table letter, and
  • for each payment of earnings:
  • the date of payment
  • any occupational pension contributions and allowable charitable gifts which are deducted from pay for tax purposes
  • the pay for tax purposes (gross pay including statutory payments) after the deduction of
  • the amount of statutory payments included in the gross pay
  • the earnings (in whole pounds) on which primary contributions are payable
  • the combined total of the employee’s and employer’s NICs payable
  • the total of the employee’s NICs payable
  • the earnings (in whole pounds) on which employee (primary) contracted-out element of contributions are payable, and
  • the employee (primary) contracted-out element of the contribution.